2019 (11) TMI 178

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..... wal (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripathi (Dy.Commr.) (A.R.) for the Revenue ORDER ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri S.K.Sarwal, learned Advocate for the Appellant and Shri Gyanendra Kumar Tripathi, learned Dy.Commr. (A.R.) for the Revenue, we note that appellants were providing taxable service under the category of 'construction se .....

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..... both sides and on perusal of record we note that before issue of before show cause notice differential Service Tax and interest thereupon were paid by the appellant therefore as provided under sub-section 3 of section 73 of Finance Act, 1994 there was no provision for issue of show cause notice. We therefore hold that impugned order confirming imposition of penalty under section 78 of Finance Act .....

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